Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Addition being expense for valuation certification u/s 37(1) - Professional fee paid for share valuation certificate - the expenses claimed by the assessee have been incurred during the regular course of business and cannot be treated as capital expenses. - AT
Addition being expense for valuation certification u/s 37(1) - Professional fee paid for share valuation certificate - the expenses claimed by the assessee have been incurred during the regular course of business and cannot be treated as capital expenses. - AT
Note: It is a system-generated summary and is for quick reference only.
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